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Zones

Non-residents CGT: implications for real estate funds

The Government has published responses to the consultation released in November 2017, and draft legislation for the basic rules. Legislation is yet to be released in relation to collective investment vehicles (“CIVs”), but we now have greater clarity on how those rules are likely to work, particularly for exempt investors, such as UK pension schemes.

As part of plans to support the deployment of 5G and extend mobile coverage to rural areas, the UK Government has launched a 10 week consultation on proposals to widen or create new permitted development rights for telecoms operators in England. The proposed...

The Law Commission has issued its report on 4 September 2019 on “Electronic Execution of Documents” in England and Wales.
In 2017 we reported on the launch of the Law Commission’s project on electronic or e-signatures. The hope was that overcoming any...

On 1 September 2019, the eighth round of amendments to the Community Infrastructure Levy ("CIL") Regulations 2010 came into force. Some of the changes will be welcomed by developers, including the softening of draconian sanctions for non-compliance with...

Jersey property unit trusts (JPUTs) have long been attractive SPVs for onshore and offshore investors into UK real estate. However, we anticipate that the proposed extension of capital gains tax to non-resident investors, expected with effect from April...

Following on from our initial publication on these proposals, we have been engaging with both clients and industry bodies on the issues the market is facing. Whilst it is expected that the changes will come into force, ideally, a balance should be struck...